CUSTOMS TARIFF
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(d.) Merchandise taken out of bond is to pay duty according to its liability on the day of bonding—that is, if already in bond, or if bonded on any future day, but forming part of a cargo now on the way to China, or despatched to China on or before the 13th September, it is to be treated according to the old Tariff and Tariff Rules. All other bonded imports are to pay an effective 5 per cent.
(e.) Whatever is imported for the use of Legations at Peking is exempt from Import Duty-applications for Exemption Permits, etc., to be countersigued and sealed by the Consulate of the Legation concerned. (f.) Whatever is shipped or discharged for the use of Foreign forces, military or naval, is exempt from Import Duty-applications for Exemption Permits, etc., to be countersigned and sealed by the Consulate of the flag concernd.
3.--The values on which the new Tariff is values for the three years 1897, 1898, 1899.
to fix duties will be the average
Where the valuation
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is questioned, the market value of the day minus duty and charges, or where that cannot be ascertained, invoice value plus 10 per cent. will rule instead; but as this will involve detention of goods concerned at owner's risk and expense till such market, or, failing market, invoice value can be ascertained and settled, it is hoped the valuation
will be acquiesced in.
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4.-Goods exported pay duty according to the Tariff hitherto existing.
5.-Coast Trade Duty, which is not an Import Duty, but a Coast Duty on native produce inwards, remains as before, and is not affected by the effective 5 per cent. rules.